Results 261 to 270 of about 17,859 (291)

Audit Committee Financial Expertise and Misappropriation of Assets

SSRN Electronic Journal, 2008
Our study extends prior literature that examines the relation between the incidence of misappropriation of assets and the effectiveness of the audit committees (Mustafa and Meier, 2006; Chapple et al., 2007). Mustafa and Meier (2006) find that the percentage of independent members and the average tenure of audit committee members significantly reduce ...
Sameer T. Mustafa, Nourhene Ben Youssef
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Family firms and audit risks: The role of audit committee financial expertise

2012 IEEE Symposium on Business, Engineering and Industrial Applications, 2012
The purpose of this study is to examine whether ownership structure, i.e. family firms, influences firms’ audit risks, and whether the presence of a high proportion of financial experts on the audit committee of family firms would reduce the perceived inherent risk of auditors. In this study, the sample consists of balance panel data of 2,165 firm-year
Wan Adibah Wan Ismail, Khairul Anuar Kamarudin   +1 more
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Investigating the effect of industry expertise and legal expertise of members of audit committees on the quality of the company's audit

2023
هدف پژوهش: بررسی تأثیر تخصص در صنعت و تخصص قانونی اعضای کمیته‌های حسابرسی بر کیفیت حسابرسی شرکت می‌باشد. روش‌شناسی پژوهش: برای آزمون فرضیه‌های پژوهش از اطلاعات مالی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران در فاصله زمانی سال‌های ۶ساله بین سال‌های ۱۳۹۴ الی ۱۳۹۹ استفاده شده است و نمونه نهایی متشکل از ۱۴۸ شرکت (در مجموع ۸۸۸ سال - شرکت) بوده که پس ...
Mohamadi, Mohamad, Mohamadi, Saman, Seraj, Paria   +2 more
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Tax Planning and Financial Expertise in the Audit Committee

SSRN Electronic Journal, 2012
Specialized knowledge allows expert directors to provide valuable advice while simultaneously monitoring managers. We investigate the advising and monitoring roles of corporate directors by examining the relation between firm tax planning and the level of financial expertise on the audit committee.
John R. Robinson, Yanfeng Xue, May H. Zhang   +2 more
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The impact of audit committee expertise on external auditors' disclosures of key audit matters

International Journal of Auditing, 2021
This paper investigates relations between audit committee expertise, auditors' disclosures of key audit matters (KAMs) and audit committees' disclosures of significant issues (SIs) in the United Kingdom. We find that audit committee accounting and industry expertise reduces both total KAMs and KAMs that are unmatched with SI disclosures.
Penny F. Zhang, Greg Shailer
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Zakat, expertise of audit committee chair and audit quality

Journal of Financial Reporting and Accounting
Purpose Religious ethics, namely, zakat, could influence organizational ethics, particularly accounting and auditing processes and decision-making. Therefore, this study aims to examine the effect of zakat and the financial and nonfinancial expertise of the audit committee (AC) chair on audit quality.
Nizam Ud Din, Shama Nazneen
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Legal Expertise on Corporate Audit Committees and Financial Reporting Quality

The Accounting Review, 2011
ABSTRACT Recent trends in corporate board composition indicate an increase in the appointment of directors with legal expertise. Using two financial reporting quality measures, accruals quality and discretionary accruals, we find—for a sample of Russell 1000 firms in 2003 and 2005—that the presence (and proportion) of directors with ...
Krishnan, Jayanthi, Wen, Yuan, Zhao, Wanli   +2 more
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Audit Committee Financial Expertise and Earnings Management: The Role of Status

SSRN Electronic Journal, 2013
Regulatory pressure to increase both audit committee financial expertise and board independence has resulted in lower status for audit committees relative to management. This status differential is relevant because expertise and relative status are important determinants of each party's ability to influence outcomes, particularly when parties face ...
Patrick G. Badolato, Dain C. Donelson, Matthew Ege   +2 more
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An underwriter's perspective on audit committee financial expertise

International Journal of Disclosure and Governance, 2006
This paper discusses the ways and means employed by Director and Officer Liability Insurance underwriters in the assessment of the financial statements of public companies. The techniques described are offered for the instruction and edification of corporate directors, particularly audit committee members.
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The Effect of Audit Committee Expertise on the Key Audit Matters

Korean Accounting Information Association, 2022
Sung-Won Park, Chang-Yeol In
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